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Real Estate — Accounting and Financial Reporting Update (2016)

Published on: Dec 02, 2016

Our annual update highlights selected accounting and reporting developments that may be of interest to real estate entities. Among other topics, the 2016 edition discusses the issuance of (1) new guidance on the accounting for leases and the impairment of financial instruments, (2) new guidance to clarify the classification of certain cash receipts and payments in the statement of cash flows, and (3) refinements to the FASB's new guidance on the recognition of revenue from contracts with customers.


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